Tax Law Defined™ Blog
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Planning to File a Refund Claim for Kentucky Property Taxes? Take Note of These Administrative Position Changes
January 24, 2022 | Blogs
The Kentucky Department of Revenue (the “Department”) administers the central assessment of all ...
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DOL Refines Its Position Regarding Private Equity in 401(k) Plans | Fiduciary Focus Series
January 20, 2022 | Publications
On December 21, 2021, the Department of Labor (DOL) issued a Supplemental Statement clarifying earli...
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Revisions to Statute Governing Centralized Municipal Business Tax Collections to Take Effect for Tax Year 2022
January 7, 2022 | Blogs
The Ohio General Assembly passed House Bill 228, which will change the way municipal net profits tax...
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Kentucky Tax Amnesty on the Horizon in 2022
January 6, 2022 | Blogs
House Bill 176, introduced by Rep. Ken Fleming (R) on the first day of the 2022 Kentucky Legislative...
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Evolution of Tax Increment Financing: Indiana, Kentucky, Ohio, and West Virginia
December 18, 2021 | Publications
Tax increment finance (TIF) legislation continues to evolve in many states within the Frost Brown To...
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Barrel of SALT Benefits & Incentives for the Bourbon, Beer and Other Alcoholic Beverages Industry
December 14, 2021 | Blogs
Being from Kentucky, there are few things we know (or do) better than bourbon. Virtually from birth,...
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Ohio Tax Talk: Property Tax Bill May Affect School Revenues
December 1, 2021 | Blogs
This article was originally published in Law360 Tax Authority. Ohio H.B. 126, which proposes to mod...
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Planning for the Potential Reduction in Section 1202’s Gain Exclusion
November 3, 2021 | Blogs
On September 13, 2021, legislation emerged from the House Ways and Means Committee that included an ...
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The Long and Winding Road: The DOL’s Proposed Rule on ESG Factors and the Exercise of Shareholder Rights | Fiduciary Focus Series
October 27, 2021 | Publications
On October 13, 2021, the Department of Labor (DOL) released its proposed “Prudence and Loyalty in ...
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What to Consider When a Nonprofit Enters the Cryptocurrency Arena
October 26, 2021 | Blogs
In our previous articles, we have considered various reporting and tax implications associated with ...
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ACED Out of the Parking Lot? Proposed Limits to Use of DAFs
October 21, 2021 | Blogs
In June, Senators Charles Grassley and Angus King introduced the Accelerating Charitable Efforts Act...
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Tax Distributions for Pass-Through Entity Owners
October 14, 2021 | Blogs
Tax distributions provided for in a shareholder agreement of an S Corporation or in an operating agr...